Local governments are continuously being subjected to changing legislation in regard to reporting requirements. Results of this research indicate that the amount of time allocated to complying with external reporting requirements was often considered excessive and not always relevant -...

This paper sets out to examine the development, in Britain and France prior to 1880, of industrial accounting, defined for the purposes of this paper as the practice of cost calculation within an accounting system based on double entry bookkeeping. Similarities and differences between the two...